The U.S. Court of Appeals for the Sixth Circuit affirmed the conviction and sentence of Erica Crabb, who defrauded her employer of more than $460,000 through a sophisticated credit card embezzlement scheme. The opinion, filed Jan. 26, 2026, upheld the district court's handling of sentencing enhancements and restitution orders in the wire fraud case.
Crabb systematically used her employer's corporate credit cards to pay for personal expenses and obtain cash advances totaling over $460,000. According to the court opinion, she then used company funds to pay off these fraudulent charges while concealing her crimes through carefully timed payments and false accounting entries.
The embezzlement scheme involved multiple layers of deception. Crabb covered up the unauthorized transactions by calibrating both the amount and timing of payments to make them appear as legitimate business expenses. She also made false entries in the company's accounting system to hide the fraudulent activity from detection.
When the embezzlement was eventually discovered, Crabb pleaded guilty without a plea agreement to three counts of wire fraud under 18 U.S.C. § 1343. The U.S. District Court for the Eastern District of Michigan sentenced her to one year and a day of imprisonment, followed by three years of supervised release. The court also ordered her to pay $461,586 in restitution to her former employer.
On appeal to the Sixth Circuit, Crabb challenged both the restitution amount and the district court's application of sentencing enhancements. The appeals court reviewed the district court's decision to apply enhancements for causing losses exceeding $250,000 and for using sophisticated means to carry out the fraud.
The Sixth Circuit panel, consisting of Circuit Judges Ronald Lee Gilman, Julia Smith Gibbons, and David McKeague, issued its opinion affirming the lower court's ruling. Judge Gilman wrote the opinion for the court, which was marked as not recommended for publication.
The case highlights the federal judiciary's approach to corporate embezzlement cases involving sophisticated schemes. Wire fraud charges under 18 U.S.C. § 1343 are commonly used in cases involving electronic transfers and communications in furtherance of fraudulent schemes.
The sentencing enhancements applied in Crabb's case reflect the significant financial harm caused by her actions and the deliberate nature of her scheme. The enhancement for losses over $250,000 reflects federal sentencing guidelines that increase penalties based on the monetary scope of financial crimes. The sophisticated means enhancement recognizes that Crabb's scheme involved multiple steps designed to avoid detection.
The restitution order of $461,586 appears to correspond closely to the total amount of fraudulent charges and cash advances Crabb obtained through her scheme. Federal courts routinely order full restitution in fraud cases to make victims whole for their financial losses.
Crabb's sentence of one year and a day of imprisonment is significant because it exceeds the one-year threshold that makes defendants eligible for good time credit under federal prison rules. The three-year supervised release term allows for continued monitoring and enforcement of restitution payments after her incarceration ends.
The case demonstrates how employees in positions of trust can exploit access to corporate financial accounts for personal gain. Crabb's ability to access company credit cards and accounting systems enabled her to carry out the fraud over an extended period before detection.
The opinion also illustrates the challenges companies face in detecting sophisticated internal fraud schemes. Crabb's careful timing of payments and false accounting entries helped conceal the fraudulent activity until it was eventually discovered through other means not detailed in the available court documents.
The Sixth Circuit's affirmance sends a clear message that courts will uphold substantial sentences for corporate embezzlement cases involving significant financial losses and sophisticated methods. The decision provides precedent for similar cases involving employees who abuse their access to corporate financial systems.
The case was appealed from the U.S. District Court for the Eastern District of Michigan, which covers the Detroit metropolitan area and much of eastern Michigan. The Sixth Circuit Court of Appeals has jurisdiction over federal appeals from district courts in Michigan, Ohio, Kentucky, and Tennessee.
With the appeals court affirmance, Crabb's conviction and sentence are now final unless she seeks review by the U.S. Supreme Court, which rarely grants certiorari in routine fraud cases. The restitution order remains enforceable, and Crabb will be required to begin serving her prison sentence as ordered by the district court.